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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could … computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Miller Place Fire District – Credit Cards (2024M-58)
… supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The … not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The … internal controls over financial operations for the period January 1 2011 to August 6 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… through February 22, 2016. Background The Irvington Union Free School District is located in the Towns of Greenburgh … Irvington Union Free School District Information Technology 2016M266 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Falconer Central School District – Financial Management (2016M-146)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $21.3 million. Key Findings For the past three fiscal years, the District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings … historical expenditures as compared to the proposed budget for the District taxpayers’ consideration. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal … $165,824 and $312,972, respectively. Key Findings The highway fund’s financial condition has diminished in recent … allowed budgets to be over-expended. Specifically, the highway fund experienced unplanned operating deficits in 2011 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… District policy provides that an annual report of District reserves must be prepared and submitted to the Board for … debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of the District. Key … use and need of reserve funds in the annual report on reserves to the Board. Attempt to identify the source of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208East Ramapo Central School District – Financial Condition (2013M-141)
… period July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… fund balance, toward subsequent years’ budgets, the full amount appropriated was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Stratford – Supervisor’s Records (2013M-11)
… of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. … with Town officials, we found that the accounting records were accurately maintained and the financial … State Comptroller (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… of duties or documentation of transactions. We found no evidence that two people from the District were involved … for each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic … by the bank from which District funds are transferred, no later than the next business day. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… state Department of Health (DOH) after an audit released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New York suffered during … the state Department of Health DOH after an audit released in March 2022 exposed weaknesses in DOHs ability to address …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … that duplicate press-numbered receipts are issued or other form of supporting documentation is maintained to account for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases Municipal Audits
… Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain … local community organizations. Officials also paid nine claims totaling $30,150 before board audit and approval. In … not ensure sufficient documentation was included with 16 claims totaling $52,550. Track state and local government …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits